Transfer pricing Income tax

Cloud computing - Understanding the tax implications

Source: Victoria

Published Date: 10 Oct 2013

 

E-Commerce and cloud computing are dominating discussion groups but what are the tax impacts for your business? This presentation looks at the key tax issues arising from these arrangements now and in the future. Issues covered include:

  • source of income in an e-commerce environment
  • application of the permanent establishment concepts
  • characterising payment as for services or royalties
  • how e-commerce impacts upon residency.

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Individual Session

Cloud computing - Understanding the tax implications

Author(s): Brendan Rynne , Frank Putrino

Details

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Transfer pricing Income tax 2013

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